, their severity and any delays in resolving them would reflect poorly on the ability of the audit firm leaders to discharge their responsibilities successfully, resulting in the SEC lowering the score of
decreased 30.54 million baht, or equivalent to 9.37% from the same period of previous year due to the Thai economy that slowed down. Spending and government investment were inadequately driven economy
effective than others. The areas where improvements would be valuable include the following instances: Insufficiently detailed, and sometimes incomplete, monitoring programs in the level that would facilitate
severity and any delays in resolving them would reflect poorly on the ability of firm leaders to discharge their responsibilities successfully, resulting in the SEC lowering the score of their TSQC1 element
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
insufficiently allocated at a specified level; (3) establishment of policies and measures on information security under Clause 8 and Clause 9. Clause 6 An intermediary shall have in place information technology
insufficiently allocated at a specified level; (3) establishment of policies and measures on information security under Clause 8 and Clause 9. Clause 6 An intermediary shall have in place information technology
, including their associates; (3) list of jurisdictions or countries that do not or insufficiently apply the FATF Recommendations, including non-cooperative countries & territories (NCCTs). The information in
persons (PEPs), either Thai or foreign, including their associates; (3) list of jurisdictions or countries that do not or insufficiently apply the FATF Recommendations, including non-cooperative countries
frequently initiate short-term engagements with companies when we discover that they are poorly rated by our external research providers who specialize in environmental or social risks. Often, we learn that a